Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for DIPE-Di-isopropyl Ether, 21126 [2025-08711]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 90, Number 94 (Friday, May 16, 2025)]
[Notices]
[Page 21126]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-08711]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Superfund Tax on Chemical Substances; Request To Modify List of 
Taxable Substances; Notice of Filing for DIPE--Di-isopropyl Ether

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of filing and request for comments.

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SUMMARY: This notice of filing announces that a petition has been filed 
requesting that DIPE--di-isopropyl ether be added to the list of 
taxable substances. This notice of filing also requests comments on the 
petition. This notice of filing is not a determination that the list of 
taxable substances is modified.

DATES: Written comments and requests for a public hearing must be 
received on or before July 15, 2025.

ADDRESSES: Commenters are encouraged to submit public comments or 
requests for a public hearing relating to this petition electronically 
via the Federal eRulemaking Portal at https://www.regulations.gov 
(indicate public docket number IRS-2025-0049 or DIPE--Di-isopropyl 
Ether) by following the online instructions for submitting comments. 
Comments cannot be edited or withdrawn once submitted to the Federal 
eRulemaking Portal. Alternatively, comments and requests for a public 
hearing may be mailed to: Internal Revenue Service, Attn: CC:PA:01:PR 
(Notice of Filing for DIPE--Di-isopropyl Ether), Room 5203, P.O. Box 
7604, Ben Franklin Station, Washington, DC 20044. All comments received 
are part of the public record and subject to public disclosure. All 
comments received will be posted without change to https://www.regulations.gov, including any personal information provided. You 
should submit only information that you wish to make publicly 
available. If a public hearing is scheduled, notice of the time and 
place for the hearing will be published in the Federal Register.

FOR FURTHER INFORMATION CONTACT: Andrew Clark at (202) 317-6855 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Request To Add Substance to the List

    (a) Overview. A petition was filed pursuant to Rev. Proc. 2022-26 
(2022-29 I.R.B. 90), as modified by Rev. Proc. 2023-20 (2023-15 I.R.B. 
636), requesting that DIPE--di-isopropyl ether be added to the list of 
taxable substances under section 4672(a) of the Internal Revenue Code 
(List). The petition requesting the addition of DIPE--di-isopropyl 
ether to the List is based on weight and contains the information 
detailed in paragraph (b) of this document. The information is provided 
for public notice and comment pursuant to section 9 of Rev. Proc. 2022-
26. The publication of petition information in this notice of filing is 
not a determination and does not constitute Treasury Department or IRS 
confirmation of the accuracy of the information published.
    (b) Petition Content.
    (1) Substance name: DIPE--di-isopropyl ether.
    (2) Petitioner: Exxon Mobil Corporation, an exporter of DIPE--di-
isopropyl ether.
    (3) Proposed classification numbers:
    (i) HTSUS number: 2909.19.18.00.
    (ii) Schedule B number: 2909.19.18.00.
    (iii) CAS number: 108-20-3.
    (4) Petition filing dates:
    (i) Petition filing date for purposes of making a determination: 
May 1, 2025.
    (ii) Petition filing date for purposes of section 11.02 of Rev. 
Proc. 2022-26, as modified by section 3 of Rev. Proc. 2023-20: July 1, 
2022.
    (5) Description from petition: DIPE--di-isopropyl ether is a high 
purity diisopropylether suitable for gasoline additives; mineral, 
vegetable, and animal oil extraction; varnish removers; and waxes, 
resins, dyes, and paints.
    DIPE--di-isopropyl ether is produced using propylene. Taxable 
chemicals constitute 82.40 percent by weight of the materials used to 
produce this substance.
    (6) Process identified in petition as predominant method of 
production of substance: DIPE--di-isopropyl ether is produced via 
isopropyl alcohol (IPA) production using a two-step indirect hydration 
process. A mixed propane/propylene stream is reacted with aqueous 
sulfuric acid to form a H2SO4/propylene extract. 
The formed isopropyl hydrogen sulfate is further reacted with 
additional IPA under acidic conditions to form DIPE--di-isopropyl ether 
such that two moles of isopropanol are converted to 1 mole of DIPE--di-
isopropyl ether and 1 mole of water.
    (7) Stoichiometric material consumption equation, based on process 
identified as predominant method of production:

2 C3H6 [propylene] + H2O [water] 
[rarr] C6H14O [DIPE--di-isopropyl ether]

    (8) Tax rate calculated by Petitioner, based on Petitioner's 
conversion factors for taxable chemicals used in production of 
substance:
    (i) Tax rate: $7.99 per ton.
    (ii) Conversion factors: 0.82 for propylene.
    (9) Public docket number: IRS-2025-0049.

Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief 
Counsel.
[FR Doc. 2025-08711 Filed 5-15-25; 8:45 am]
BILLING CODE 4830-01-P